At the World Economic Forum more than 800 executive and technology experts were asked when they thought a particular “tipping point” would be reached – when would we see a government collect tax with blockchain? The agreed date was 2023 (on average). A full 73% of the respondents however,...

In accordance with Directive 2003/87/EC of October 13, 2003, trade in greenhouse gas emissions commenced in the European Union (EU) on January 1, 2005. The EU-Emissions Trading System (EU-ETS) was born. The EU has a Value Added Tax (VAT). VAT is a transaction-based levy on all trade in goods and...

German civil and criminal courts have not always agreed over whether to allow a taxpayer to zero-rate intra-Community supplies when the taxpayer making the supply knew (or should have known) that his buyer in the other Member State intended to fraudulently evade VAT as a missing trader. This is...

This contribution examines the generation-based support schemes for renewable energy sources. It investigates the design choices that Member States have made so far and the stance that the Commission has adopted on these choices. Moreover, it provides a taxonomy of different support schemes and...

EU property law as a field of law is still very much in its infancy, but it is developing steadily. In past research I have focused on the influence of the internal market rules on national property law and on the extent to which the European legislature has enacted legislation dealing with...

Beyond Networks critically dissects and systematizes an insightful, well-researched and elegantly written account of the democratic potential carried out by coalitions of civil society actors. Once established a case for studying coalitions of civil society organization through the lens of...

The international financial crisis of 2007 and 2008 exposed some crucial deficiencies in the European deposit protection arrangements as set out in the 1994 Directive. The recent financial turmoil once again highlighted the importance of deposit protection to contribute to financial stability...

In 2010, Australia introduced the Australian Consumer Law by its Trade Practices Amendment (Australian Consumer Law) Act (No. 2). The standard of consumer protection in the provision of financial services is considered in relation to this new legislation and also the further Australian federal...

Using law and policy as a sustainable competitive advantage source is a recent research stream. This paper illustrates how legal and policy research contributes to firms' strategy in the regulated gambling industry, defined by legislation and jurisprudence. The gambling sector has been a...